Tribunal held that ,only on the basis of AIR information without conducting any further enquiry addition cannot be made . Matter remanded . ( AY. 2005 -06 to 2006 -07)
DCIT v. KPMG Advisory Services (P.) Ltd. (2018) 168 ITD 34 (Mum) (Trib.)
S. 69A : Unexplained moneys –Professional services – Only on the basis of AIR information without conducting any further enquiry addition cannot be made . Matter remanded . [ S. 133(6) ]